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1995 (12) TMI 155 - AT - Central ExciseExtract: ....... the full progress of the case. The appellants neither informed the department nor replied to the show cause notice. The police have closed the case on investigation. In view of this specific Rule 147 and also for the reasons given in the impugned order and as stated in this order, there is no merits in this appeal and hence the appeal is rejected.
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